CRA reference for Canadian accounting firms
GST/HST filing and payment deadlines
Start with the reporting period on the client’s CRA account. Filing a return and paying the balance are not always due on the same day.
Monthly, quarterly and annual deadlines
- Monthly: file and remit any amount owing one month after the reporting period ends. A July 31 period-end has an August 31 deadline.
- Quarterly: file and remit any amount owing one month after the reporting period ends. A March 31 quarter-end has an April 30 deadline. Use the client’s actual reporting periods, not an assumed calendar quarter.
- Annual, general rule: file and pay the final balance three months after fiscal year-end. A corporation with a December 31 year-end generally files and pays by March 31 of the following year.
A registrant must file for every reporting period, even without business activity or net tax to remit. File a nil return when there is nothing to report.
Annual sole proprietors: two different dates
Payment is due April 30 and filing is due June 15 of the following year only if all three conditions apply:
- The registrant is an individual with a business (a sole proprietor).
- The fiscal year-end is December 31.
- The individual had business income for income tax purposes for that year.
If any condition is not met, the general three-month deadline applies to both filing and payment. A December 31 sole proprietor with no business income that year generally files and pays by March 31, not June 15.
Annual listed financial institutions
An annual filer that is a listed financial institution generally files and pays the final balance six months after fiscal year-end. If it is a listed financial institution only because a section 150 election is in effect, the regular deadlines apply instead.
Weekends, public holidays and instalments
If a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, the return or payment is on time if the CRA receives it on the next business day. Allow for payment processing time.
Annual filing does not necessarily mean one payment a year. Quarterly GST/HST instalments may also be required; the final balance deadline does not replace them.
Source for these rules and examples: CRA: GST/HST reporting requirements and deadlines.
What to verify in NorthForm
NorthForm uses the client’s GST/HST frequency and fiscal year-end to generate supported dates. Your firm selects the annual rule: three months, April 30 payment with June 15 filing, or six months for an eligible listed financial institution. NorthForm does not determine which annual due-date rule the client qualifies for; an unset rule assumes three months and asks you to confirm.
NorthForm does not adjust dates for weekends or holidays. Verify the CRA reporting periods, the annual exception and any next-business-day treatment before relying on the calendar. GST/HST instalments are not generated.
This is a general reference, not tax advice. Verify the client’s circumstances and current CRA guidance before relying on a date.
Keep reporting periods with the client file
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